News published in INFORMA in December

The activity carried out by a company that subcontracts vehicles and drivers to carry out the passenger transport service is classified under section 756.9. Section 1 “Other transport mediation services”.

Economic activity is considered to be carried out on a professional basis when the intrinsic capacity of the person carrying it out is essential for its execution. Consequently, the heading under which this activity should be classified is group 887 of Section 2 “Makeup artists and beauticians” if said activity is carried out by a natural person.

The activity of organizing workshops on different subjects and teaching classes carried out not as a manifestation of personal ability, but as a consequence of placing at the service of the activity of a business organization formally unrelated to the intrinsic professional personality of the teacher should be classified under Heading 933.9 Section 1 “Other teaching activities”.